9911796707
TMI Blog2019 (3) TMI 1884X X X X Extracts X X X X X X X X Extracts X X X X ..... meant for accomplishing the business activities and also the same form part of the cost of the ultimate services provided by it, then the same should be considered as input service under such definition clause. The effect of amendment of the definition of input service w.e.f. 1-4-2011 is that certain services namely, Health Insurance, etc., were excluded from the purview of definition of input service, in the eventuality, when the said excluded category of service(s) are used primarily for personal use or consumption of any employee. Cenvat credit of service tax paid on such service(s) should not be considered as input service, entitling an assessee to avail Cenvat credit thereon - the nature of use of the disputed services as explai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not used for providing the output services and that some of the branch offices were not included in the Centralization Registration Certificate issued by the department in favour of the appellant. Thus, the audit wing concluded that the services on which Cenvat credit was availed by the appellant were not confirming to the definition of input service , contained in Rule 2(l) of the Cenvat Credit Rules, 2004 for the purpose of availment of Cenvat credit of service tax paid thereon. Further, the audit wing also observed that the appellant had contravened the provisions of Rule 9(2) ibid read with Rule 4A of the Service Tax Rules, 1994. On the basis of audit objections, the department initiated show cause proceedings against the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Pvt. Ltd. v. Commissioner of Service tax, Mumbai, 2017 (48) S.T.R. 157 (ii) Accenture Services Pvt. Ltd. v. Commissioner of ST, Mumbai-II, 2015 (40) S.T.R. 719 (Tri. - Mum.) (iii) Commissioner of Central Excise, Vadodara v. Videocon Industries Ltd., 2016 (41) S.T.R. 527 (Tri. - Mum.) (sic) (iv) Genus Power Infrastructure Ltd. v. Commr. of Service Tax, Jaipur-I, 2017 (48) S.T.R. 257 (Tri. - Del.) (v) Commissioner of C. Ex., Nagpur v. Ultratech Cement Ltd., 2010 (20) S.T.R. 577 (Bom.) (vi) J.P. Morgan Services India Pvt. Ltd. v. Commr. of C. Ex. (S.T.), Mumbai, 2016 (42) S.T.R. 196 (Tri. - Mumbai) (vii) Prudential Process Mgmt. Services (I) (P) Ltd. v. C.S.T., Mumbai Zone-II, 2016 (42) S.T.R. 764 (Tri. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MI-149-CEST-Bang-LB = 2018 (363) E.L.T. 1111 (Tri. - LB) (iv) TCS E-Serve Ltd. v. CCE, 2017-TIOL-1811-CEST-Mum (v) CCE v. Veeda Clinical Research, 2018-TIOL-2051-CEST-AHM (vi) Jayashree Polymer v. CCE, 2018-TIOL-2046-CEST-Mum (vii) Solar Industries v. CCE, 2018-TIOL-2245-CEST-Mum (viii) Empire Industries v. CCE, 2018-TIOL-228-CEST-Mum = 2018 (15) G.S.T.R. 274 (Tribunal) (ix) Vinayak Steel v. CCE, 2017 (4) G.S.T.L. 188 (Tri. - Hyd.) (x) Applied Micro Circuits v. CCE, 2016-TIOL-403-CEST-MUM = 2016 (42) S.T.R. 441 (Tribunal) (xi) S.K.D. Lakshmanan Fireworks v. CCE, 2016 (42) S.T.R. 359 (Tri. - Mad.). 4. Heard both sides and perused the case records. 5. Rule 3 of the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice(s) should not be considered as input service, entitling an assessee to avail Cenvat credit thereon. 6. The case of the appellant falls under the ambit and scope of the definition of input service, both under the unamended as well as amended provisions contained in Rule 2(l) ibid. In order to find out the eligibility of a particular service as input service under such definition, the nature and the purpose of use of the service in the ultimate provision of the output service is required to be examined inasmuch as the parameters of eligibility of such credit differs from case to case basis and standard practice cannot be adopted uniformly in judging such eligibility to the Cenvat benefit. On perusal of the case records, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
